cover
Contact Name
Dyah Palupiningtyas
Contact Email
2025100043@widyakarya.ac.id
Phone
+6288 1299 5758
Journal Mail Official
jurnallpkd@gmail.com
Editorial Address
Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN:2809-655X (print) diterbitkan oleh Pusat Riset dan Inovasi Nasional. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan.Jurnal ini terakreditasi SINTA 4 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027. Redaksi menerima artikel penelitian terkait bidanag ilmu Manajemen, Ekonomi, Kewirausahaan dan Akuntansi. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JAEM terbit 3 kali dalam setahun, yaitu pada bulan Maret, Juli dan November
Articles 433 Documents
Transformational Leadership Membangun Energizing Collaborative Menuju Peningkatan Kinerja Organisasi Koperasi BMT Kota Semarang Hesti Ristanto; Hani Krisnawati; Chasna Azzaki
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7766

Abstract

The specific objective of this study is to identify the dominant transformational leadership style applied by the management of Koperasi BMT Kota Semarang and to provide recommendations for implementing transformational leadership to improve organizational performance through strengthened leadership and collaboration. This research employs a qualitative approach using a case study method. Data were collected through a literature review (examining theories of transformational leadership and its impact on organizational performance), interviews with leaders and team members to gain insights into the implementation of transformational leadership within Koperasi BMT Kota Semarang, and case studies of organizations that have successfully implemented transformational and collaborative leadership to illustrate best practices and their positive impacts. The targeted outcomes include improved effectiveness and efficiency in operations, leaders of Koperasi BMT Kota Semarang being able to inspire and motivate employees and members to achieve the organization’s vision, the establishment of an energetic and synergistic collaborative work culture, improved member welfare, as well as publication and dissemination of research findings to stakeholders. This study is expected to provide a clear overview of how transformational leadership can build a more energetic and collaborative team while driving overall organizational performance improvement.
Pengaruh Indeks Inklusi Keuangan Digital Terhadap Pertumbuhan Ekonomi Farra Hanifah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7781

Abstract

This study aims to whether the effect of the digital financial inclusion index on economic growth in countries with above-average education levels and below-average education levels. This study is a descriptive quantitative with using secondary data collected from Global Findex, World Development Indicators, and United Nations Development Programme (UNDP). This study covers a population of 122 countries worldwide. Data analysis technique used regression analysis with the Ordinary Least Squares (OLS) method. The results of this study prove that (1) digital financial inclusion has a positive and significant effect on economic growth in countries above-average education levels, with a stronger impact (2) digital financial inclusion has a positive and significant effect on economic growth in countries below-average education levels though with a relatively weaker effect. The findings of this study indicate that equal access to and the use of digital financial services, supported by education levels can drive equitable and long-term economic growth.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan Mahasiswa Risma Nurfadzilah; Krisnawati Setyaningrum Nugraheni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7784

Abstract

This study aims to analyze the influence of financial literacy and lifestyle on financial management among students of the S1 Management Study Program at STIEPARI. Using a quantitative method with a sample of 92 students selected through the Slovin formula, data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results show that financial literacy has a positive and significant effect on financial management (β=0.544; p<0.001), while lifestyle also has a significant effect but with a smaller contribution (β=0.015; p=0.040). The model explains 26.3% of the variation in student financial management (R²=0.263). These findings confirm the importance of improving financial literacy and lifestyle management to enhance student financial management
Dari Sikap hingga Niat: Studi TPB atas Penggunaan Pengisi Daya Kendaraan Listrik di Rumah Feby Rante Limbong; Harmanda Berima Putra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7825

Abstract

This study analyzes customers’ intentions to use home electric vehicle (EV) charging services at PT PLN (Persero) UP3 Serpong by applying the Theory of Planned Behavior (TPB) framework. The research focuses on the influence of subjective norms, perceived behavioral control, and attitudes on intention. Using a quantitative method and purposive sampling, data were collected from 160 large household customers through questionnaires and analyzed using PLS-SEM. The results show that perceived behavioral control has a positive effect on both attitudes and customer intentions, whereas subjective norms have no significant effect. Furthermore, attitudes have a positive effect on intention and mediate the influence of perceived behavioral control, but do not mediate the effect of subjective norms.
Pengaruh Presepsi dan Efektifitas Pembelajaran LMS Terhadap Hasil Belajar Mahasiswa Melalui Motivasi Belajar Rizeki Dyahmeirina; Yohanes Suhari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7842

Abstract

This study aims to analyze how student perceptions and the effectiveness of the use of a Learning Management System (LMS) influence learning outcomes, with learning motivation as a mediating variable. The approach used was quantitative with an explanatory method. The study involved 125 students of the Accounting Study Program in Semarang City who were selected using a purposive sampling technique. Data collection was carried out through a structured questionnaire using a five-point Likert scale, then the data were processed with validity tests, reliability tests, classical assumption tests, path analysis, and mediation tests with the Sobel test using SPSS version 25.0. The results of the analysis showed that both student perceptions and LMS effectiveness had a positive and significant effect on learning motivation. Meanwhile, student perceptions were not found to have a significant effect on learning outcomes, while LMS effectiveness was shown to have a positive and significant effect. Furthermore, learning motivation played a role as a significant mediating variable in the relationship between perceptions and LMS effectiveness with student learning outcomes. Overall, the results of the study indicate that positive student perceptions of LMS and LMS effectiveness in learning can increase learning motivation, which ultimately can support the achievement of better learning outcomes.
Pengaruh Citra Merek Terhadap Minat Beli Ulang yang Dimediasi oleh Kepuasan Pelanggan Hand and Body Lotion Nivea di Kota Bandung Vita Try Azzely; Vita Dhameria
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7978

Abstract

This study aims to examine how brand image influences repurchase intention, with customer satisfaction serving as a mediating variable among consumers of Nivea hand and body lotion in Bandung. Using a quantitative approach involving 60 respondents, data were collected through questionnaires and analyzed using multiple regression and Sobel tests with the assistance of SPSS version 27. The results indicate that brand image has a positive effect on both customer satisfaction and repurchase intention, with customer satisfaction proven to be a significant mediating variable. These findings provide theoretical contributions and practical implications for enhancing customers’ repurchase intention toward the brand
Pengaruh Product Quality Dan Brand Image Terhadap Repurchase Intention Yang Dimediasi Oleh Brand Trust Pada Produk Susu UHT Ultra Milk Di Kota Cimahi Ferry Ruhananta; Abdul Ahmad Hafidh Nurmansyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7979

Abstract

This study aims to identify and analyze the direct influence of product quality and brand image on repurchase intention, with brand trust as a mediating variable, in the case of UHT Ultra Milk products in Cimahi City. This research employs a quantitative method with a sample of 160 respondents who consume UHT Ultra Milk products in Cimahi. The data were analyzed using multiple linear regression tests with the assistance of IBM SPSS Statistics 27. The results show that product quality and brand image have a direct influence on repurchase intention for UHT Ultra Milk products in Cimahi. Furthermore, brand trust was found to partially mediate the relationship between product quality and brand image with repurchase intention. The implications of this study suggest that companies need to focus on improving product quality and building a positive brand image, as well as fostering brand trust in order to encourage consumers’ repurchase intention.
Peranan Anggaran Biaya Operasional Sebagai Alat Pengendalian Kinerja Manajerial Pada PT. Trans Multi Cargo Alfin Nathanael; Linda Hetri Suriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8019

Abstract

This study uses a quantitative approach with a survey method. The study population is all managers and supervisors of PT. Trans Multi Cargo who are involved in the operational cost budgeting process, totaling 30 people. The sampling technique uses total sampling (census) so that the entire population becomes the research sample. The data analysis technique uses descriptive analysis and multiple linear regression analysis with the help of SPSS software. The research findings indicate that the operational cost budget has a strategic role as a managerial performance control tool. Comprehensive budget planning, consistent implementation, strict supervision, and continuous evaluation have been proven to significantly improve managerial performance. The results are in line with management control theory which emphasizes the importance of the budget system in achieving organizational goals. The managerial implications of this study are the need for PT. Trans Multi Cargo to continue strengthening the budgeting system as a control tool by improving the quality of budget planning through more in-depth analysis, improving the budget implementation system with better coordination between divisions, optimizing the budget control system through more intensive monitoring, and developing a more comprehensive budget evaluation system for continuous improvement.
Pengaruh Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Pencegahan Fraud pada Dinas Sosial Kabupaten Luwu Nur Vadillah; Andika Rusli; Indah Pratiwi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8076

Abstract

This research aims to find out and identify the extent of the influence of internal control and accounting information systems on fraud prevention in the Luwu Regency Social Service. The research method used is quantitative with a survey method by distributing questionnaires. The population in this research is all employees in the Social Service. This sampling used purposive sampling. The number of respondents  was 51. The data used in this research is primary data which was conducted using a survey method with a questionnaire. The data analysis method in this research uses multiple linear regression with application tools, namely SPSS (Statistical Product and Service Solutions). Based on the research results, it can be concluded that internal control variables and accounting information systems have a positive and significant effect on preventing fraud at the Luwu Regency Social Service.
Pengaruh Kualitas Produk, Citra Merek dan Harga Terhadap Keputusan Pembelian Roti Mako Cake And Bakery Jatinangor Town Square Ahmad Hisam Umar; Pemilia Sulistyowati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7714

Abstract

This study aims to analyze the effect of product quality, brand image, and price on consumer purchase decisions at Mako Cake and Bakery Jatinangor Town Square. A quantitative approach using a survey method was applied. A total of 100 respondents were selected using accidental sampling. Data were collected through questionnaires and analyzed using multiple linear regression in SPSS. The results showed that product quality, brand image, and price significantly influence purchase decisions both partially and simultaneously. These findings indicate that all three variables play a vital role in shaping consumer decisions and should be considered in marketing strategies.